Indiana Code — Title 6 (Taxation)
IC 6-9-53-4
Applicability of state gross retail tax provisions
Sec. 4. All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration are applicable to the imposition and administration of the tax imposed under this section except to the extent those provisions are in conflict or inconsistent with the specific provisions of this chapter or the requirements of the county treasurer. The return to be filed for the payment of the tax under this section may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax as the department of state revenue may, by rule, determine.
As added by P.L.290-2019, SEC.16.
Amendment history
As added by P.L.290-2019, SEC.16.
Source: view the official text
Nearby sections (25 sections)
- 6-9-52-3 · Authorization to impose tax
- 6-9-52-4 · Food or beverage tax transactions to which tax applies
- 6-9-52-5 · Rate
- 6-9-52-6 · Applicability of state gross retail tax provisions
- 6-9-52-7 · Distribution
- 6-9-52-8 · Food and beverage tax receipts fund
- 6-9-52-9 · Uses of revenue
- 6-9-52-10 · Covenant
- 6-9-52-11 · Expiration of tax
- 6-9-53-1 · Application of chapter
- 6-9-53-2 · Definitions
- 6-9-53-3 · Authorization to impose tax; limitations
- 6-9-53-4 · Applicability of state gross retail tax provisions
- 6-9-53-5 · Distribution
- 6-9-53-6 · Convention, visitor, and tourism promotion fund
- 6-9-53-7 · Commission
- 6-9-53-8 · Commission; powers and duties
- 6-9-53-9 · Grouseland Foundation
- 6-9-53-10 · Handling of tax revenue
- 6-9-53-11 · Crime; commission; improper transfer
- 6-9-53-12 · Crime; Grouseland Foundation; improper transfer
- 6-9-54-1 · Application of chapter
- 6-9-54-2 · Definitions
- 6-9-54-3 · Ordinance imposing tax; public hearing
- 6-9-54-4 · Taxable transactions; exemption